Extension of due date for furnishing FORM GSTR-3B for April, May, June and July, 2023 for Registered persons whose principal place of business is in the State of Manipur - 42/2023 - Central GST (CGST)

XMINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 42/2023- CENTRAL TAX New Delhi, the 25th August, 2023 G.S.R. 625(E). In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2023 Central Tax, dated the 24th May, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24th May, 2023 , namely: (i) for the words, letter and figure months of April, 2023, May, 2023 and June, 2023 the words, letter and figure months of April, 2023, May, 2023, June, 2023 and July, 2023 shall be substituted; (ii) for the words, letters and figure thirty-first day of July, 2023 , the words, letter and figure twenty-fifth day of August, 2023 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023. [F. No. CBIC-20006/10/2023-GST] ALOK KUMAR, Director Note : The principal notification No. 12/2023 Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023 and was last amended by notification No. 19/2023 Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary vide nu mber G.S.R. 507(E), dated the 17th July, 2023